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2017 (4) TMI 1205 - AT - Central ExciseRefund claim - time limitation - duty paid under protest - CENVAT credit on capital goods - Scope of section 11B - Held that: - reliance was placed in the case of M/s. ITEL Industries Ltd. Versus The Commissioner of Central Excise [2014 (3) TMI 796 - KERALA HIGH COURT], where it was held that no question of limitation would fall for consideration or deserves to be extended depending upon the conditional deposit when duty and interest payable if any made by the applicants. If no such liberty or protest is indicated at the time of payment of duty and interest, definitely such applicants are not entitled to claim such benefit provided under the second proviso to Section 11B - appeal allowed - decided in favor of appellant.
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